input tax credit
Defined in 1 provision, side by side
The words as enacted
"input tax credit" means the credit of input tax;
Used in the definitions of 0 other terms
No definition held uses this word.
Appears in 174 instruments
102Rectification of advance ruling107Appeals to Appellate Authority107Appeals to Appellate Authority107Appeals to Appellate Authority107Appeals to Appellate Authority109Constitution of Appellate Tribunal and Benches thereof112Appeals to Appellate Tribunal112Appeals to Appellate Tribunal113Orders of Appellate Tribunal122Penalty for certain offences132Punishment for certain offences140Transitional arrangements for input tax credit141Transitional provisions relating to job work142Miscellaneous transitional provisions15Value of Taxable Supply155Burden of proof16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit17Apportionment of credit and blocked credits171Antiprofiteering measure.- **171Antiprofiteering measure.- **171Antiprofiteering measure.- **18Availability of credit in special circumstances19Taking input tax credit in respect of inputs and capital goods sent for job work2Definitions2Definitions2Definitions20Manner of distribution of credit by Input Service Distributor29Cancellation or suspension of registration29Cancellation or suspension of registration29Cancellation or suspension of registration29Cancellation or suspension of registration34Credit and debit notes35Accounts and other records35Accounts and other records38Communication of details of inward supplies and input tax credit39Furnishing of returns41Availment of input tax credit49Payment of tax, interest, penalty and other amounts49Payment of tax, interest, penalty and other amounts49AUtilisation of input tax credit subject to certain conditions49BOrder of utilisation of input tax credit50Interest on delayed payment of tax50Interest on delayed payment of tax53Transfer of input tax credit54Refund of tax.- **54Refund of tax.- **65Audit by tax authorities65Audit by tax authorities66Special audit66Special audit67Power of inspection, search and seizure73Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts73Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts74ADetermination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward97Application for advance rulingIActivities to be treated as supply even if made without considerationIActivities to be treated as supply even if made without consideration
Notification 15/2017-CTNotification
1provision, 3 occurrencesNotification 17/2017-CTNotification
1provision, 3 occurrencesNotification 22/2017-CTNotification
1provision, 2 occurrencesNotification 23/2017-CTNotification
1provision, 1 occurrenceNotification 27/2017-CTNotification
1provision, 7 occurrencesNotification 3/2017-CTNotification
1provision, 2 occurrencesNotification 44/2017-CTNotification
1provision, 1 occurrenceNotification 47/2017-CTNotification
1provision, 1 occurrenceNotification 49/2017-CTNotification
1provision, 1 occurrenceNotification 55/2017-CTNotification
1provision, 3 occurrencesNotification 67/2017-CTNotification
1provision, 1 occurrenceNotification 70/2017-CTNotification
1provision, 4 occurrencesNotification 75/2017-CTNotification
1provision, 6 occurrencesNotification 14/2018-CTNotification
1provision, 1 occurrenceNotification 21/2018-CTNotification
1provision, 6 occurrencesNotification 26/2018-CTNotification
1provision, 4 occurrencesNotification 3/2018-CTNotification
1provision, 3 occurrencesNotification 39/2018-CTNotification
1provision, 1 occurrenceNotification 49/2018-CTNotification
1provision, 5 occurrencesNotification 54/2018-CTNotification
1provision, 3 occurrencesNotification 3/2019-CTNotification
1provision, 4 occurrencesNotification 1/2019-CTNotification
1provision, 2 occurrencesNotification 31/2019-CTNotification
1provision, 1 occurrenceNotification 49/2019-CTNotification
1provision, 1 occurrenceNotification 56/2019-CTNotification
1provision, 8 occurrencesNotification 62/2019-CTNotification
1provision, 1 occurrenceNotification 10/2020-CTNotification
1provision, 1 occurrenceNotification 11/2020-CTNotification
1provision, 3 occurrencesNotification 16/2020-CTNotification
1provision, 5 occurrencesNotification 30/2020-CTNotification
1provision, 1 occurrenceNotification 79/2020-CTNotification
1provision, 7 occurrencesNotification 82/2020-CTNotification
1provision, 7 occurrencesNotification 94/2020-CTNotification
1provision, 3 occurrencesNotification 13/2021-CTNotification
1provision, 1 occurrenceNotification 27/2021-CTNotification
1provision, 1 occurrenceNotification 30/2021-CTNotification
1provision, 1 occurrenceNotification 40/2021-CTNotification
1provision, 1 occurrenceNotification 13/2022-CTNotification
1provision, 1 occurrenceNotification 19/2022-CTNotification
1provision, 5 occurrencesNotification 26/2022-CTNotification
1provision, 7 occurrencesNotification 9/2023-CTNotification
1provision, 1 occurrenceNotification 56/2023-CTNotification
1provision, 1 occurrenceNotification 20/2024-CTNotification
1provision, 3 occurrencesNotification 22/2024-CTNotification
1provision, 8 occurrences